By EasyHow
How to do the calculation
In everyday accounting practices, the question arises how to do the calculation? First and foremost, this question is relevant for the food and other industries. Calculation translated from Latin means "calculation of unit cost or individual performed work". Thus, the calculation required to determine the cost per unit of output, as well as for pricing retail prices.
Instruction
Calculate the cost estimate, using one of the methods. The first method is to use a conventional accounting software. So, the program 1C provides the option of calculating the planned and actual costing of different ways.
The second option is to use a specialized program for a calculation. These programs are not designed for conducting full accounting, and only serve to calculatoare. The third way is to make the calculation manually.
Select the option that best suits you. In any case, making a routine calculation, try to anticipate all possible costs: raw materials, costs of electricity, rent per unit of production, wages of personnel, taxes on payroll, transportation, commercial, General and other expenses. In this sense, it is easier to make actual costingwhen all the expenses have already been made, it remains only to calculate the proportion per unit of production.In conclusion, we note that the calculation is considered a qualified accounting operation that requires specific knowledge, skills and experience. Think, perhaps, the most simple option is to hire a accountant's calculator?
Note
In the costed case it is important not only to correctly identify objects of calculation, but the calculation unit, i.e. the units of production used for the calculation of its cost. Accrued items should characterize the specific nature of the product, reflect a quantitative unit of product of a certain quality, to be United for the calculation of homogeneous products in all enterprises.
When choosing the objects of calculation and calculation units of products you need to assume that every concrete product has a real cost in the cost. And the Association of various types of products in one costed group, such as "book-bookbinding products", will lead to the depersonalization of production costs in the cost of printed materials. Therefore, the enlarged group costed objects is possible only in the case that the cost of its manufacture is commensurate. For example, in the group of goods of cultural-household purpose - the production of notebooks or sketchbooks.
